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V2085-23 ·17 July 2023 ·consulta-vinculante Medium impact
Tax

Plastic film rolls classified as semi-finished products subject to special tax on plastic packaging

A packaging manufacturer has requested a ruling on whether the plastic rolls they purchase are considered semi-finished products subject to the special tax. The Directorate-General for Taxes (DGT) has determined that they are, and clarified that tax deductions in self-assessments only apply to tax paid on intra-Community acquisitions.

In 6 key points

How it affects those involved

This ruling clarifies the tax status of plastic film rolls, confirming they are subject to the special tax on plastic packaging as semi-finished products, which may affect the tax liabilities and deduction eligibility for manufacturers.

Lifecycle

2023-07-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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